Sunday, March 20, 2022

Section 2 of CGST Act 2017


In this Act, unless the context otherwise requires,––

(1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882;

(2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;

to be continued...